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  • 1
    UID:
    gbv_1652230491
    Umfang: XVIII, 231 S.
    Ausgabe: Online-Ausg. Online-Ressource Emerald insight
    ISBN: 9781781901045
    Serie: Advances in management accounting 21
    Inhalt: Volume 21 includes articles on: impact of framed information and project importance on capital budgeting decisions; understanding situational participation, intrinsic involvement, and influence; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balances scorecard, and corporate performance using a contingency approach; the effects of information technology integration on manufacturing financial performance from the cost control system perspective; and characteristics of no-budget firms in terms of strategy, environment, planning, firm performance evaluations and management incentive rewards.
    Anmerkung: Includes bibliographical references
    Weitere Ausg.: ISBN 9781781901052
    Weitere Ausg.: ISBN 9781781901045
    Weitere Ausg.: Buchausg. u.d.T. ISBN 9781781901045
    Weitere Ausg.: Erscheint auch als Druck-Ausgabe 2012 ISBN 9781781901045
    Sprache: Englisch
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Bingley, U.K. :Emerald,
    UID:
    almahu_9949068946902882
    Umfang: 1 online resource (xviii, 231 p.) : , ill.
    ISBN: 9781781901052 (electronic bk.) :
    Serie: Advances in management accounting,
    Inhalt: Volume 21 includes articles on: impact of framed information and project importance on capital budgeting decisions; understanding situational participation, intrinsic involvement, and influence; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balances scorecard, and corporate performance using a contingency approach; the effects of information technology integration on manufacturing financial performance from the cost control system perspective; and characteristics of no-budget firms in terms of strategy, environment, planning, firm performance evaluations and management incentive rewards.
    Anmerkung: Introduction / Marc J. Epstein, John Y. Lee -- Impact of framed information and project importance on capital budgeting decisions / William A. Kerler, Christopher D. Allport, A. Scott Fleming -- Understanding participation : situational participation, intrinsic involvement, and influence / Kevin E. Dow, Marcia W. Watson, Penelope S. Greenberg, Ralph H. Greenberg -- The impact of adverse selection and risk propensity on managers' project evaluation decisions / Vincent K. Chong, Dashini Thavanayagam -- Relative hedonic utility and budgetary conflict resolution / John Y. Lee -- Management control systems, environmental uncertainty, and organizational slack : empirical evidence / Dipankar Ghosh, G. Lee Willinger -- Industrial relations, budgetary participation and budget use : an empirical study / Zahirul Hoque, Peter Brosnan -- Corporate strategy, employees' attitudes toward the balanced scorecard, and corporate performance : a contingency approach / Majidul Islam, Hani Tadros -- The effects of information technology integration on manufacturing financial performance : the role of cost control systems / Adam S. Maiga -- Characteristics of non-budget firms : strategy, environment, planning, firm performance evaluations and management incentive rewards / Steven Onaitis, Karen Shastri.
    Weitere Ausg.: ISBN 9781781901045
    Sprache: Englisch
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    UID:
    gbv_1923255444
    ISBN: 9781781901045
    Inhalt: Using a survey method, this study extends prior research by comparing the impact of IT integration on manufacturing financial performance under activity-based costing (ABC) and volume-based costing (VBC). The findings indicate that IT integration is significantly associated with financial performance for plants that have adopted ABC, while this relationship does not hold for plants that have adopted VBC. The findings suggest that the type of costing system can help explain contradictory findings in extant literature regarding the impact of information technology on organization's financial performance.
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite 183-206, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:183-206
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    UID:
    gbv_1923255525
    ISBN: 9781781901045
    Inhalt: This volume of Advances in Management Accounting (AIMA) begins with a paper by Kerler, Allport, and Fleming on the impact of framed information and project importance on capital budgeting decisions. Recent research shows that accountants may frame information related to capital budgeting projects to be consistent with their preference for the project (e.g., accept or reject), perhaps in order to persuade management to agree with them. Psychology research consistently shows that framed information results in systematic differences in judgments. The study examines whether framed information affects capital budgeting decisions, and whether this effect is moderated by the importance of the potential project. Results from an experimental case indicate attribute frames affect capital budgeting decisions, but the effect is moderated by the importance of the decision.
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite xv-xviii, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:xv-xviii
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    UID:
    gbv_1923255517
    ISBN: 9781781901045
    Inhalt: Capital budgeting projects fail about as often as they succeed. Recent research shows that accountants may frame information related to capital budgeting projects to be consistent with their preference for the project (e.g., accept or reject), perhaps in order to persuade management to agree with them. Psychology research consistently shows that framed information results in systematic differences in judgments. The purpose of this study is to examine whether framed information affects capital budgeting decisions, and to examine whether this effect is moderated by the importance of the potential project. Results from an experimental case completed by 173 participants indicate attribute frames affect capital budgeting decisions, however, the effect is moderated by the importance of the decision.
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite 1-24, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:1-24
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 6
    Online-Ressource
    Online-Ressource
    Dazugehörige Titel
    UID:
    gbv_1923255428
    ISBN: 9781781901045
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite i, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:i
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 7
    Online-Ressource
    Online-Ressource
    Dazugehörige Titel
    UID:
    gbv_1923255533
    ISBN: 9781781901045
    Inhalt: AIMA intends to provide authors with timely reviews clearly indicating the acceptance status of their manuscripts. The results of initial reviews normally will be reported to authors within eight weeks from the date the manuscript is received. Once a manuscript is tentatively accepted, the prospects for publication are excellent. The author(s) will be accepted to work with the corresponding Editor, who will act as a liaison between the author(s) and the reviewers to resolve areas of concern. To ensure publication, it is the author's responsibility to make necessary revisions in a timely and satisfactory manner.
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite xi, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:xi
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 8
    UID:
    gbv_1923255436
    ISBN: 9781781901045
    Inhalt: The topic of non-budget firms is currently of interest because of many factors including cost, morale, and functionality. Using survey findings, this study adds to that body of knowledge by exploring characteristics of firms that do not use budgets. The results from this study suggest that no-budget firms continue to plan and monitor the performance of the company through other means. Key success factors are often used to evaluate firm outcomes and to reward managers, where these factors are generally linked to the firm's strategy. The majority of the firms from this survey focus on cash flow and short-term finances as a means to plan. The primary key success factors for measuring firm performance are based on earnings and revenue. The same holds for creating links between performance and efforts as a vehicle for rewarding management. Further, whether a firm faces a stable or turbulent environment is irrelevant with respect to the choice of key success factors.
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite 207-231, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:207-231
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 9
    Online-Ressource
    Online-Ressource
    Dazugehörige Titel
    UID:
    gbv_192325541X
    ISBN: 9781781901045
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite ii, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:ii
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 10
    Online-Ressource
    Online-Ressource
    Dazugehörige Titel
    UID:
    gbv_192325555X
    ISBN: 9781781901045
    In: Advances in management accounting, Bingley : Emerald, 2012, (2012), Seite vii-viii, 9781781901045
    In: Emerald Group Publishing Limited
    In: year:2012
    In: pages:vii-viii
    Sprache: Englisch
    URL: Volltext  (Deutschlandweit zugänglich)
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